Title: The Rise And Fall of Chevron in tax: From the Early Days to King and Beyond
Abstract: INTRODUCTION 19 I. CHEVRON’S RISE IN TAX 21 A. Before Chevron 21 B. Chevron and Its Immediate Aftermath 22 C. Mayo 23 II. THE FALL OF CHEVRON IN TAX (AND ELSEWHERE) 26 A. The Why of Limitation 26 B. The How of Limitation 28 1. Ignoring Chevron 28 2. Fashioning Exceptions 29 3. Conflating Chevron and Other Standards 30 4. Applying the Standard Non-Deferentially 30 CONCLUSION 31
Publication Year: 2015
Publication Date: 2015-01-01
Language: en
Type: article
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